- Instructor: Attorney Bob Schaller
- Lectures: 10
- Quizzes: 1
Categories: Installment Agreements
Partial Payment Installment Agreements.
Is your client unable to pay the back-taxes in full prior to the collection statute expiration date? Then all installment agreement programs discussed in earlier courses are of no use – because those installment agreements require the taxpayer to fully pay the tax liability prior to the collection statute expiration date.
Instead, a “Partial Payment” installment agreement may be the answer for a taxpayer who is unable to satisfy the tax liability through any other type of installment agreement before the collection statute expiration date.
Overview of Partial Payment Installment Agreements
IRS' Authority to Accept PPIA
Compliance Requirement
Bi-Annual Review of Taxpayer's Financial Wherewithal
Income Calculation for Payment Amount
Asset Calculation for Payment Amount
Economic Hardship
Trust Fund Liability
In-Business v. Out-of-Business
Extending the Collection Statute Expiration Date
Quiz
Related Courses
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